Fortune Industries, Inc., is a holding company of providers of full service human resources outsourcing services through co-employment relationships with the Company�s clients. The Company�s operations consists of professional employer organizations (PEOs), which provides full service human resources outsourcing services primarily through co-employment relationships with their clients. These PEOs include Professional Staff Management, Inc. and related entities (PSM), CSM, Inc. and related subsidiaries (CSM), and Employer Solutions Group, Inc. and related subsidiaries (ESG).